http://www.wcb.ab.ca/employers/employers_facts.asp
Employer Fact Sheet
Website: www.wcb.ab.ca
E-mail: contactcentre@wcb.ab.ca
Box 2415, 9912-107 Street
Toll-free:
1-866-922-9221 (within AB)
1-800-661-9608 (outside AB)
Edmonton, AB T5J 2S5
Edmonton Ph: 780-498-3999
Fax: 780-498-7999
Calgary:
Ph: 403-517-6000
Fax: 403-517-6201
Page 1 of 5 • January 4, 2010
WCB-529
Reporting insurable earnings
As an employer, you are required to report your workers’ insurable earnings to WCB-Alberta by
the end of February each year. You must report the earnings of all workers, regardless of their
occupations in your business. This includes administrative and dual function workers. Insurable
earnings are the portion of your workers’ gross earnings upon which your premiums are based and
may include the following:
gross employment income you report on T4s
earnings of unincorporated subcontractors you hire who do not have a current WCB-Alberta
account
earnings of casual labourers
a fair market value for unpaid labour, including family members
earnings not reported in box 14 of the T4, such as tips (if recorded in your financial records),
bonuses or certain other taxable benefits (refer to tables in this fact sheet).
WCB-Alberta insurable earnings are not necessarily the same as taxable income reported to
the Canada Revenue Agency. Insurable earnings are based on workers’ gross earnings before
deductions.
The five most common errors in calculating insurable earnings
1. Contractor / subcontractor earnings
Employers who engage in the services of subcontractors could be responsible for the workers’
compensation insurance for these individuals. If your subcontractors are not incorporated or do not
have their own current WCB-Alberta account, you must include the labour portion of their contract in
your insurable earnings.
Example: You hire a janitor to clean your office and that person is not incorporated and does not have a
WCB-Alberta account. The janitor is considered your worker while working for your busi